Youth Textile Gym Shoes from Canada
Durable gym shoes for school PE with reinforced textile uppers and rubber soles for multi-surface use. Classified in 6404.11.59.00 for low-value gym shoes (sports footwear); plastics/rubber sole per Note 4(b).
Duty Rate — Canada → United States
58%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Submit upper material breakdown (% textile vs others) to confirm dominant material
• Watch for value creep from add-ons like laces (exclude per Chapter Note 3 for parts)
• Use HTS advisory rulings for borderline sports vs casual designs